GST on short supplied goods and services by nature

GST on short supplied goods and services by nature

GST on short supplied goods and services by natureSupplied less quantity than the quantity mentioned in invoice. Am I liable to pay GST for whole quantity mentioned in Invoice?

The quantity supplied found deficient due to natural cause. Am I liable to pay GST against the whole quantity mentioned in tax invoice or can I pay GST against the actual quantity by deducting deficient in quantity?

Remission of tax is allowed on supply of goods which are found to be deficient in quantity due to any natural cause. However, such remission is granted by the GST authorities by fixing a limit of percentage.

The extract of GST model Law is given under about remission of GST tax on supply of deficient in quantity.

Remission of tax on supplies found deficient in quantity

(1) The Central or a State Government may, by rules made under this sub-section, provide for remission of tax on such supplies which are found to be deficient in quantity due to any natural causes.

(2) Any rules made under sub-section (1) may, having regard to the nature of the supply, fix the limit or limits of percentage beyond which no such remission shall be allowed.


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